Yes, she is in contempt of congress. Were this a personal crime (such as murder, bank robbery, tax evasion, etc.), then she should have the right to plead the fifth. However, since she's accused of using the IRS to target conservatives (I personally think under Obama's direction), then this right to remain silent should be overruled.
Just because she is an IRS official should not give her a special pass. Anyone who refuses to testify should be found in contempt, no matter who they are. It is obvious that she is guilty of something if she refuses to testify and in doing so, she has made it worse for herself.
Yes, former IRS official Lois Lerner should be found in contempt of Congress for refusing to testify, because she received a subpoena to testify. Responding to a subpoena is not optional. The person needs to make sure that they comply. She is obviously hiding information. They need to set an example that you can't just ignore a mandate to testify.
I don't even understand why someone like Lois Lerner, an IRS official, can be given the option to refuse. She was in a prominent position and if they needed information from her, she should have provided it. Of course she should be found in contempt, refusing to testify shouldn't even be an option for someone in that position.
Yes, I believe Lois Lerner should be found in contempt of Congress for refusing to testify. The media has been full of different stories and rumors as far as what really happened here. There are questions asking if the White House was involved. I think she needs to testify in order to get all the facts out into the open.